Comentários ao Processo nº 10735.000873/2003-32 do CARF
| Autor | Pontieri |
“DIFERENÇA ENTRE TRIBUTO ESCRITURADO E DECLARADO Não justificadas as diferenças entre os valores constantes da escrituração e aqueles declarados, há que se manter o lançamento de oficio e a conseqüente multa dele decorrente.
MULTA ISOLADA POR FALTA DE RECOLHIMENTO DE ESTIMATIVAS - APURAÇÃO DE PREJUÍZO FISCAL E BASE DE CÁLCULO NEGATIVO
Não há entre as estimativas e o tributo devido no final do ano uma relação demeio e fim, ou de parte e todo (porque a estimativa é devida mesmo que não haja tributo devido), e, sendo assim, a obrigatoriedade de seu recolhimento não fica afastada pela apuração de prejuízo ou base de cálculo negativa. Ao contrário disso, tal obrigatoriedade subsiste, e a sua não observância enseja a aplicação da penalidade prevista no art. 44, § 1 0, IV, da Lei 9.430/96.
SOLICITAÇÃO DE PERÍCIA
Não é cabível a solicitação de perícia, uma vez que o conteúdo dos autos demonstra perfeitamente os fatos e os valores consignados no lançamento.
MULTA COM NATUREZA...
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